SAMIR GHOSH Vs. STATE OF TRIPURA

JUDGEMENT

(1.) The above mentioned two writ appeals have arisen out of the common-judgment and order, dated 15.6.2007. passed by a learned Single Judge of this Court in WP(C) No. 114 of 2000 and WHO No. 355 of 2006. The short question, involved in the said writ petitions, was whether the item 'pea gravel' is a taxable item, under the Tripura Sales Tax Act, 1976 (TST Act') as well as the Tripura Value Added Tax Act, 2004 ('TVAT Act') or not.. The learned Single Judge, by the said common judgment and order, disposed of the writ petitions, deciding thereby that the item 'pea gravel' is a taxable item under the TST Act with effect from 28.2.2000, i.e., after the insertion of the word 'gravel', by the Tripura Sales Tax (8th Amendment) Act, 2000, in the schedule of the chargeable items, attached to the Act and that the said item is not a taxable item under the TVAT Act, 2004.

(2.) Challenging the decision, reached in WP(C) No. 114 of 2000, that 'pea gravel' is a taxable item, under the TST Act, with effect from 28.2.2000, the writ Petitioner, Sri Samir Ghosh, has preferred the appeal, being WA No. 59 of 2007. On the other hand, aggrieved by the finding and the decision of the learned Single Judge, rendered in WP(C) No. 355 of 2006, that 'pea gravel' is not a taxable item under the TVAT Act, the State Respondents, in the said writ petitions, have come up with the appeal, being WA No. 79 of 2007.

(3.) Since both the writ appeals involve almost identical facts and similar questions of law, the same have been disposed of by a common judgment and order and the parties are represented by the same set of counsels, both the appeals, as agreed to by the learned Counsel appearing on behalf of the parties, have been heard together. For the sake of brevity and convenience, we propose to dispose of the two writ appeals by this common judgment and order.